隨著科技的進步和普及，電子商務的發展日益蓬勃，帶動商業模式的多元化，使得電子商務的商品不僅限於實體貨物也包含數位化商品及線上提供服務等電子勞務交易。將跨境電商納入課稅規範已是全球趨勢，日前台灣也已通過並發布針對跨境電子勞務交易之營業稅法修法，明定跨境銷售電子勞務予我國自然人買家之外國業者，應自行或委託報稅之代理人於我國辦理稅籍登記及報繳營業稅，旨在維護租稅公平並掌握稅源。本文擬以文獻探討法、比較研究法及個案研究法，以跨境電商營業人為主體，探討電子勞務交易之營運模式，深入了解業者透過跨境電子商務平台銷售電子勞務在我國目前稅制下之課稅議題，並以國際性之知名訂房網站-Agoda.com進行個案分析。最後針對我國電子勞務課稅現況提出政策之建議。 / Rapid development in technology has resulted in the prosperity of e-commerce and the variety of business models. The products of e-commerce are not only physical commodities but also electronic services like digital products and online services. With the global trend of taxation on cross-border electronic services, Taiwan government has announced an amendment to Value-added and Non-value-added Business Tax. The amendment specifies the tax obligation of cross-border business entities which sells electronic services to domestic individuals shall apply for taxation registration in order to uphold tax fairness and ensure tax revenue for the country. This study discussed the business models of electronic services and its tax issues ,adopting document method, comparative analysis method and case study on Agoda. The last chapter concluded the results from the aforementioned research methods and proposed ways to improve the current tax collection system on cross-border electronic services.